EX-99.77K CHNG ACCNT 5 h78576ex77k.txt EX-99.77K SUB-ITEM 77K CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT INVESCO INSURED MUNICIPAL BOND TRUST The Audit Committee of the Board of Trustees of the Trust appointed, and the Board of Trustees ratified and approved, PricewaterhouseCoopers LLP ("PWC") as the independent registered public accounting firm of the Fund for the fiscal year ended October 31, 2010. Prior to May 31, 2010, the fund was audited by a different independent registered public accounting firm (the "Prior Auditor"). The Board of Trustees selected a new independent auditor for the Fund's current fiscal year in connection with the appointment of Invesco Advisers as investment adviser to the Fund ("New Advisory Agreement"). Effective June 1, 2010, the Prior Auditor resigned as the independent registered public accounting firm of the Fund. The Prior Auditor's report on the financial statements of the Fund for the past two years did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles. During the period the Prior Auditor was engaged, there were no disagreements with the Prior Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to the Prior Auditor's satisfaction, would have caused it to make reference to that matter in connection with its report. (Letter dated December 30, 2010 from Deloitte & Touche LLP is attached as Attachment A to this exhibit.) ATTACHMENT A December 30, 2010 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549-7561 Dear Sirs/Madams: We have read Item 77K of Invesco Insured Municipal Bond Trust Form N-SAR dated December 30, 2010 and we agree with the statements made therein. Yours truly, /s/ Deloitte & Touche LLP